The General Tax on Polluting Activities (TGAP) does not apply:

• Thermal treatment facilities for hazardous waste exclusively used for recovery as a material by incorporation of waste into a production process or any other process resulting in the sale of materials;
• Transfers of waste to another State when they are destined for recovery as a material;
• To the authorized waste storage facilities, under Title I of Book V of the Environment Code, to receive asbestos waste related to inert construction materials that have retained their integrity (asbestos cement) falling within code 17 06 05 of the list of waste, for the amount of asbestos cement waste received;
• Receipt of non-hazardous waste generated by a natural disaster, the status of which is determined by order, between the date of the beginning of the incident and up to two hundred and forty days after th...Log in to see the rest ...

Bureau de douane pour la TGAP

Exploitant d'une installation classée pour la protection de l'environnement (ICPE)

Exploitant d'une installation soumise à autorisation et ayant une activité soumise à la TGAP